SN/SG/6599. Matthew Keep. Social and General Statistics

Transcription

1 Council Tax 2013/14 Standard Note: SN/SG/6599 Last updated: 3 April 2013 Author: Section Matthew Keep Social and General Statistics This note contains key statistics on council tax levels in 2013/14 and a limited amount of analysis is provided. The main purpose of this note is to act as a reference document although more detailed analysis is available on request. On 27 March 2013 the Department for Communities and Local Government (DCLG) released a comprehensive list of the levels of council tax charged by each local authority in England for 2013/14. The Welsh Assembly Government released similar information on 21 March The Scottish Executive had previously announced that all Scottish Councils would be freezing council tax in 2013/14. The average council tax for a band D household in 2013/14 is: 1,456 in England; 1,226 in Wales; and, 1,149 in Scotland. In England the average council tax for a band D household will rise by 0.8% on 2012/13. In Wales the average band D council tax will rise by 3.2% on 2012/13. Council tax levels have been frozen in Scotland. Further information is available in the following publications: Council tax levels set by local authorities in England: , DCLG Statistical Release, 27 March 2013 Council Tax Levels, : NAW SDR 46/2013, 21 March 2012 Local Government Finance - Datasets: Scottish Executive Website This information is provided to Members of Parliament in support of their parliamentary duties and is not intended to address the specific circumstances of any particular individual. It should not be relied upon as being up to date; the law or policies may have changed since it was last updated; and it should not be relied upon as legal or professional advice or as a substitute for it. A suitably qualified professional should be consulted if specific advice or information is required. This information is provided subject to our general terms and conditions which are available online or may be provided on request in hard copy. Authors are available to discuss the content of this briefing with Members and their staff, but not with the general public.

2 Contents 1 Introduction 3 2 Council tax freeze grant / Previous years 6 3 The national picture England and regions Wales Scotland 11 4 The local picture in Great Britain 12 5 Council tax: local referendums 14 6 Appended tables 15 2

3 1 Introduction The council tax was introduced as the primary source of collecting income from local residents by local authorities in England, Wales and Scotland in April This system replaced the Community Charge, which had in turn replaced Domestic Rating in April There are 380 billing authorities in Great Britain responsible for collecting council tax to meet their own demands and the precepts levied by the lower tier Parish or Community Councils and higher tier County Councils, Joint Boards, Police and Fire Authorities. The following table shows the property price range of each council tax band and the total number of chargeable dwellings in each band. There are eight valuation bands in England and Scotland and nine in Wales. Band I was introduced in Wales in April 2005 following the revaluation of domestic properties. Value of council tax bands and number of dwellings in each band Value of dwelling Chargeable dwellings 1 by band 2013/14 England 2 Wales 3 Scotland 2 England Wales Scotland 000s 000s 000s 000s % 000s % 000s % A < 40 < 44 < 27 5, % % % B , % % % C , % % % D , % % % E , % % % F , % % % G % % % H > > % % % I > % Notes: 1 Those domestic dw ellings in an area for w hich council tax is payable. Dw ellings on the valuation list w hich are exempt from paying council tax are excluded. 2 Estimated at 1 April Estimated at 1 April 2003 Sources: w w.gov.uk/government/publications/council-taxbase-2012-in-england w w.scotland.gov.uk/topics/statistics/brow se/local-government-finance/datasetscounciltax ales.gov.uk/topics/statistics/headlines/localgov2013/130110/?lang=en Local authorities set council tax levels by dividing the amount of money they aim to raise by the band D equivalent taxbase. The taxbase is calculated by weighting the number of dwellings in each band by the ratio to band D. The bills in each band are calculated according to a set ratio to band D. 1 The average band D level of council tax is usually used for comparisons of tax levels set. It is, according to the DCLG, a definition that is widely regarded as a benchmark when comparing council tax levels in different areas or over time. 2 It compares the level of tax paid by households in similarly valued properties. 1 The ratios of other bands to Band D are: A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9; H 18/9, I 21/9 2 DCLG Statistical Release Council tax levels set by local authorities in England 2013/14 3

4 As only a minority of properties in each local authority are in band D, 15% in England, this measure does not show the average amounts of council tax payable by people in different areas. Figures showing the average council tax per dwelling in each local authority are also published. In different local authority areas the mix of dwellings may be significantly different to the national average giving rise to overall average bills which may vary considerably from the band D average. For example in Nottingham, where 92% of all chargeable dwellings were valued in bands A to C, the average band D bill is 1,644 compared with the average per dwelling of 779. In 2013/14 the average council tax per dwelling is further reduced by the localisation of council tax support. Prior to 2013/14, the income a local authority aimed to raise through council tax receipts (the council tax requirement) included income from residents receiving council tax benefit; the introduction of localised council tax support means this is no longer the case and, other things being equal, authorities council tax requirement have decreased. Whilst the council tax requirement has been reduced, the calculation of the number of chargeable dwellings in an area has remained comparable to previous years; consequently the average council tax per dwelling is lower. This significant change means that the average council tax per dwelling in 2013/14 is not comparable with previous years. In general the council tax levels in this note include, where appropriate, the average of all the parish precepts levied across the entire area. Therefore in areas where parish precepts are levied the actual band D level paid by a household may not be the same as the band D figure shown here. 4

5 2 Council tax freeze grant In each year since 2011/12 a grant has been offered to those billing and major precepting authorities who have frozen or reduced their council tax level. The grant offered to local authorities has differed in each year, as has the level of take up /14 For 2013/14, billing and major precepting authorities were offered a council tax freeze grant equal to a 1% increase on their 2012/13 council tax level in both 2013/14 and 2014/15. An authority has qualified for the grant if they have frozen or reduced their 2013/14 council tax level. Appendix 7 provides details, for each billing and major precepting authority, of qualification for the 2013/14 council tax freeze grant. Of the 421 authorities eligible for the freeze grant, 257 (61%) froze or reduced their band D council tax in 2013/14; take up was lowest amongst Police and Crime Commissioners. Number and percentage of authorities freezing or reducing council tax levels 1 in , by type of authority Number % London boroughs and the GLA 28 82% Metropolitan districts 21 58% Shire counties 24 89% Shire districts % Unitary authorities 27 48% Fire authorities 15 50% Police & Crime Commissioners % Notes: 1 Figures exclude parish precepts. 2 Excluding the GLA's Mayor's Office for Policing and Crime Source: DCLG. Council tax levels set by local authorities in England An individual household s council tax bill is determined by levels set by the local billing authority and other relevant higher tier and lower tier precepting authorities. In an area where eligible authorities have taken the 2013/14 council tax freeze grant, households may still see an increase in the bill they pay: this will be the case if the parish council has increased their council tax level. Parish council s are not eligible for the 2013/14 council tax freeze grant. The average band D precept charged by a parish 3 in 2013/14 will be 50.33; an increase of 5.4% on 2012/13. However, over one-quarter of billing authorities do not have any precepting parishes in their area. 3 Where the parish is charging a non-zero precept 5

6 2.2 Previous years In 2011/12, all billing and major precepting authorities in England froze or reduced their council tax level. DCLG provided a grant to fund the freeze over the current spending review period. The grant was equivalent to raising council tax by 2.5% and was provided in each year to the end of the spending review period. 4 In 2012/13 a grant equivalent to raising council tax by 2.5% 5 was offered for one year only. 6 Of the 421 authorities eligible for the freeze grant, 358 (85%) froze or reduced their band D council tax in 2012/13; take up was lowest amongst police and fire authorities. 7 Number and percentage of authorities freezing or reducing council tax levels 1 in , by type of authority Number % London boroughs and the GLA % Metropolitan districts 35 97% Shire counties 25 93% Shire districts % Unitary authorities 45 80% Fire authorities 21 70% Police authorities % Notes: 1 Figures exclude parish precepts. 2 Excluding the GLA's Mayor's Office for Policing and Crime Source: DCLG. Council tax levels set by local authorities in England DCLG Press Notice, Local taxpayers to benefit from Council Tax freeze, 21 October Police and single-purpose fire and rescue authorities were offered a 3% equivalent, with the Greater London Authority and the City of London getting intermediate offers. 6 DCLG Press Release, Plans for a second year's Council Tax freeze set out, 14 November Council Tax 2012/13, House of Commons Library Note SN/SG/6276, 28 March

7 3 The national picture 3.1 England and regions In England the average band D council tax bill for 2013/14 is 1,456; a rise of 0.8% on 2012/13. The average council tax bill in England per dwelling is 1,045 in 2013/14. Due to the localisation of council tax support this figure is not comparable with earlier years. Average council tax per dwelling is significantly less than the average for a band D dwelling as almost two-thirds of dwellings are in bands A-C. The average per dwelling figure is further reduced by the localisation of council tax support. The rise in average band D council tax of 0.8% in 2013/14, follows an increase of: 0.3% in 2012/13; less than 0.1% in 2011/12; and, 1.8% in 2010/11. These represent the four lowest increases since council tax was introduced. Prior to 2010/11, the average annual increase in band D council tax was 5.9% per year. Average band D Council Tax, England, 1,600 1,400 1,200 1, /94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 7

8 Headline Council Tax by class of authority: Band D, 2 Adults (a) England Of which Metropolitan Unitary Districts Shire areas Authorities The average band D council tax in the North East ( 1,535) is higher than in any other region; however, as 85% of chargeable dwellings in the North East are in bands A to C, the majority of households will be billed for less than this. London has the lowest average band D rate ( 1,302) but also has the smallest proportion of chargeable dwellings in band A to C (44%). The average council tax per dwelling varies from 1,257 in the South East to 875 in the North East. The following chart shows the average band D and per dwelling council tax figures for each English region. Wales Scotland 1993/ / / / / / / / / / , / ,125 1,098 1,114 1,066 1,129 1, , / ,197 1,143 1,186 1,145 1,198 1, , /06 1,020 1,247 1,190 1,234 1,197 1,246 1,214 1, , /07 1,059 1,308 1,237 1,290 1,251 1,303 1,268 1, , /08 1,090 1,361 1,284 1,348 1,302 1,362 1,321 1,101 1,005 1, /09 1,112 1,402 1,328 1,406 1,358 1,424 1,373 1,145 1,044 1, /10 1,117 1,426 1,372 1,453 1,429 1,465 1,414 1,175 1,086 1, /11 1,116 1,429 1,399 1,484 1,461 1,495 1,439 1,195 1,127 1, /12 1,117 1,429 1,399 1,484 1,462 1,496 1,439 1,196 1,162 1, /13 1,112 1,425 1,401 1,492 1,472 1,502 1,444 1,201 1,188 1, /14 1,099 1,428 1,421 1,501 1,486 1,510 1,456 1,045 1,226 1,149 (a) Amounts show n are headline taxes, before transitional relief and benefits/ rebates Sources: Inner London Outer London w w w.local.communities.gov.uk w w w.statsw ales.w ales.gov.uk w w w.scotland.gov.uk Council Tax Demands and Precepts Statistics, CIPFA Shire Districts Total England Average Band D Average per household Average council tax, by region, 2013/14 per dwelling Average Band D 1,600 1,400 1,200 1, North East South West East Midlands East of England North West South East West Midlands Yorkshire and the Humber London 8

9 The following table shows the average band D tax level by political control of authority. Political control is defined as a party having a majority of councillors after the local elections held in May In practice a party may control the local authority with less than half of the councillors, as members from other parties may vote with the largest party. However for these purposes an authority where the largest party doesn t have a majority of councillors is considered to be under No Overall Control (NOC). For Police & Crime Commissioners, political control is defined by the political party of winning candidates in the November 2012 elections. Council tax, /14, by political control, England, Average Band D council tax 1 Conservative Labour Lib Dem NOC Other Metropolitan districts 1,139 1, , London Boroughs 918 1,033 1,253 1, Unitary Authorities 1,208 1,235 1,172 1, Shire Districts County Councils 1, , Police & Crime Commissioners Average council tax 1 per dwelling Conservative Labour Lib Dem NOC Other Metropolitan districts London Boroughs , Unitary Authorities Shire Districts County Councils Notes: 1 Excluding Police, Fire, Parish and GLA precepts 2 Figures for police and crime commissioners are available for average band D council tax only Italicised data indicates an average calculated from few er than five LAs Sources: w w w.communities.gov.uk & Rallings & Thrasher (Univ. Of Plymouth) Due to the fact that some averages have been calculated from very few observations it is hard to draw firm conclusions, however the figures suggest that: The average band D council tax is lower in Conservative controlled authorities: this is the case amongst four of the six authority classes shown. The exceptions are Unitary Authorities, where Lib Dem authorities had the lowest bills, and Police and Crime Commissioners, where the lowest levels were set by Labour. The average council tax per dwelling is lower in Labour controlled authorities: this is the case amongst three of the five authority classes shown. In addition Labour shire districts have set a level similar to those with NOC. There is one County Council which is not under Conservative control. 9

10 3.2 Wales In Wales the average band D council tax for 2013/14 is 1,226. This includes 1,000 for county councils, 199 for police and 27 for community councils. The average band D council tax has increased by 3.2% on 2012/13. Average band D Council Tax, Wales, 1,400 1,200 1, /94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 Pembrokeshire authority has billed the lowest band D council tax in 2013/14 ( 974), followed by Newport ( 1,057). The highest council tax charged is in Blaenau Gwent ( 1,526) with Neath Port Talbot ( 1,476) the next highest. See appendix 3 for a breakdown of band D equivalent council tax and average council tax per dwelling in each billing local authority in Wales. See appendix 5 for historical information on the average band D council tax levels of each billing local authority in Wales. 10

11 3.3 Scotland Council tax levels in Scotland were frozen by all of the 32 councils in 2013/14; 8 this is the sixth successive council tax freeze. In Glasgow council tax levels have not been changed since 2005/06. In three other local authority areas council tax levels have been unchanged since 2006/07: Angus; Midlothian; and, Dundee. The chart below shows the average level of band D council tax in Scotland in each year since the introduction of the system in 1993/94. The average band D council tax bill in Scotland in 2013/14 is 1,149. Average band D Council Tax, Scotland, 1,200 1, /94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 The highest level of band D council tax charged is in Aberdeen ( 1,230) and the lowest billing authority was Eilean Siar ( 1,024). See appendix 6 for historical information on the average band D council tax levels of each billing local authority in Scotland. 8 The Scottish Government News Release, Council tax frozen for sixth year in row, 22 March

12 4 The local picture in Great Britain The following table shows the 20 billing authorities with the highest levels of average band D council tax in 2013/14. These are the levels billed by the authorities and include all precepts. Six of the high-billing authorities are single-tier authorities with the remaining 14 two-tier shire authorities. Rutland, (Conservative controlled unitary) had the highest levels of average band D council tax. Of these twenty billing authorities: nine are Conservative; six are Labour controlled; four are NOC, and, one is Lib Dem. Four of the billing authorities in the list below are districts in Conservative controlled Nottinghamshire county council. The combined county council, fire and police authority precepts in Nottinghamshire were the highest amongst English shire counties. Billing authority ranked by average Band D council tax, 2013/14 Political control Rank LA name Class of authority District County % change Unitary 1 Rutland UA UA CON 1, % 2 Weymouth & Portland SD NOC CON 1, % 3 Hartlepool UA UA LAB 1, % 4 Kingston-upon-Thames OLB LD 1, % 5 Newark & Sherwood SD NOC CON 1, % 6 East Dorset SD CON CON 1, % 7 Central Bedfordshire UA UA CON 1, % 8 Lewes SD CON CON 1, % 9 Redcar & Cleveland UA UA LAB 1, % 10 Nottingham UA LAB 1, % 11 Purbeck SD NOC CON 1, % 12 Wealden SD CON CON 1, % 13 Mansfield SD LAB CON 1, % 14 Fenland SD CON CON 1, % 15 Broxtowe SD NOC CON 1, % 16 West Dorset SD CON CON 1, % 17 Hastings SD LAB CON 1, % 18 Oxford SD LAB CON 1, % 19 Rushcliffe SD CON CON 1, % 20 West Devon SD CON CON 1, % 12

13 The following table shows those billing authorities with the lowest levels of average band D council tax in 2013/14. These are the levels charged by the billing authorities and include all precepts. Wandsworth and Westminster (both Conservative) have the lowest levels of average band D council tax. Of these twenty authorities, all single-tier, twelve are Scottish; five are inner London boroughs; and, the remainder are Welsh. Seven of the authorities have no overall control; four are Conservative controlled; four are represented by councillors not affiliated to a mainstream political party; three are Labour controlled; and one is controlled by the SNP. The remaining authority is the City of London which has no elected members. Billing authority ranked by average Band D council tax, 2013/14 Political control Rank LA name Class of authority District County % change Unitary 361 East Renfrewshire SU NOC 1, % 362 Cardiff WU LAB 1, % 363 Fife SU NOC 1, % 364 East Lothian SU NOC 1, % 365 South Lanarkshire SU NOC 1, % 366 North Lanarkshire SU LAB 1, % 367 Kensington & Chelsea ILB CON 1, % 368 Scottish Borders SU NOC 1, % 369 Angus SU SNP 1, % 370 Falkirk SU NOC 1, % 371 Hammersmith & Fulham ILB CON 1, % 372 Newport WU LAB 1, % 373 Shetland Islands SU Others 1, % 374 Dumfries & Galloway SU NOC 1, % 375 Orkney Islands SU Others 1, % 376 Eilean Siar SU Others 1, % 377 Pembrokeshire WU Others % 378 City of London ILB N/A % 379 Wandsworth ILB CON % 380 Westminster ILB CON % 13

14 5 Council tax: local referendums For 2013/14 no authority has set an increase in council tax that will result in a local referendum being held, as was the case in 2012/13. The Localism Act 2011 abolished council tax capping and replaced it with a system which makes planned increases in council tax, above a certain threshold, subject to a local binding council tax referendum. A referendum must be held where an authority s council tax increase is higher than the principles approved by the House of Commons. The principles for 2013/14 were set out in a written statement by the Parliamentary Under Secretary of State for Department of Communities and Local Government, and are as follows: The Secretary of State has today proposed that a 2% referendum principle will apply for all principal local authorities, police and crime commissioners and fire and rescue authorities. This would mean that if an authority wished to raise their relevant basic amount of council tax in by more than 2%, their local electorate will have the opportunity to approve or veto the increase in a binding referendum. The exception to this excessiveness principle will be shire districts, police and crime commissioners and fire and rescue authorities whose council tax was in the lower quartile of their category of authority. In the case of these authorities, a referendum must only be held where the authority increases its relevant basic amount of council tax for by more than 2%, and there is a cash increase that is more than 5 in the relevant basic amount. 9 For principal authorities 10 the 2% trigger point is calculated on the relevant basic amount of council tax, which excludes levies and special levies relating to outside bodies such as joint waste authorities or joint transport authorities. Further details about council tax referendums and the capping mechanism can be seen in the following notes: Council tax: local referendums, House of Commons Library SN/PC/5682, 9 January 2013 Council tax 2011/12, House of Commons Library SN/SG/5924, 29 March HC Deb 19 December 2012 c ws 10 Principal authorities are shire counties, shire districts and single tier authorities. 14

15 6 Appended tables Appendix 1 shows average band D equivalent council tax in England, broken down between the taxes charged to meet an individual authorities own demands, including parish precepts, and the precepts levied by higher tier County Councils, Police and Fire Authorities where appropriate. Appendix 2 shows the average council tax for a dwelling occupied by two adults in each area, for each band in England. The final column shows the average council tax per dwelling for the area. Appendix 3 shows average band D equivalent Council Tax in Wales, broken down between the taxes charged to meet individual authorities own demands and the precepts levied by Police Authorities. Also shown is the average council tax per dwelling for the area and change from the previous year. Appendix 4 provides historical information on the average band D council tax levels of each billing local authority in England. Appended tables 5 and 6 provide similar information for Wales and Scotland. Appendix 7 provides a list of English local authorities eligible for the 2013/14 council tax freeze grant, showing the % change in their band D council tax level, and whether or not this level has qualified them for the grant. 15

16 Appendix 1a: Average Band D equivalent Council Tax in 2013/14 by precepts (London) Other major precepting Local services authorities (GLA) Police Fire Average Band D council tax for area of billing authority % change % change % change % change % change INNER LONDON City of London % % n/a n/a n/a n/a % Camden 1, % % % n/a n/a 1, % Greenwich % % % n/a n/a 1, % Hackney % % % n/a n/a 1, % Hammersmith & Fulham % % % n/a n/a 1, % Islington % % % n/a n/a 1, % Kensington & Chelsea % % % n/a n/a 1, % Lambeth % % % n/a n/a 1, % Lewisham 1, % % % n/a n/a 1, % Southwark % % % n/a n/a 1, % Tower Hamlets % % % n/a n/a 1, % Wandsworth % % % n/a n/a % Westminster % % % n/a n/a % OUTER LONDON 0.0% 0.0% Barking & Dagenham 1, % % % n/a n/a 1, % Barnet 1, % % % n/a n/a 1, % Bexley 1, % % % n/a n/a 1, % Brent 1, % % % n/a n/a 1, % Bromley 1, % % % n/a n/a 1, % Croydon 1, % % % n/a n/a 1, % Ealing 1, % % % n/a n/a 1, % Enfield 1, % % % n/a n/a 1, % Haringey 1, % % % n/a n/a 1, % Harrow 1, % % % n/a n/a 1, % Havering 1, % % % n/a n/a 1, % Hillingdon 1, % % % n/a n/a 1, % Hounslow 1, % % % n/a n/a 1, % Kingston-upon-Thames 1, % % % n/a n/a 1, % Merton 1, % % % n/a n/a 1, % Newham % % % n/a n/a 1, % Redbridge 1, % % % n/a n/a 1, % Richmond-upon-Thames 1, % % % n/a n/a 1, % Sutton 1, % % % n/a n/a 1, % Waltham Forest 1, % % % n/a n/a 1, % Notes: Amounts shown for council taxes (Band D) are for 2 adults before discounts The ratios of other bands to Band D are: A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9; H 18/9 16

17 Appendix 1b: Average Band D equivalent Council Tax in 2013/14 by precepts (Metropolitan areas) METROPOLITAN AREAS % change % change % change % change % change GREATER MANCHESTER Bolton 1, % n/a n/a % % 1, % Bury 1, % n/a n/a % % 1, % Manchester 1, % n/a n/a % % 1, % Oldham 1, % n/a n/a % % 1, % Rochdale 1, % n/a n/a % % 1, % Salford 1, % n/a n/a % % 1, % Stockport 1, % n/a n/a % % 1, % Tameside 1, % n/a n/a % % 1, % Trafford 1, % n/a n/a % % 1, % Wigan 1, % n/a n/a % % 1, % MERSEYSIDE Knowsley 1, % n/a n/a % % 1, % Liverpool 1, % n/a n/a % % 1, % Sefton 1, % n/a n/a % % 1, % St Helens 1, % n/a n/a % % 1, % Wirral 1, % n/a n/a % % 1, % SOUTH YORKSHIRE Barnsley 1, % n/a n/a % % 1, % Doncaster 1, % n/a n/a % % 1, % Rotherham 1, % n/a n/a % % 1, % Sheffield 1, % n/a n/a % % 1, % TYNE AND WEAR Gateshead 1, % n/a n/a % % 1, % Newcastle-upon-Tyne 1, % n/a n/a % % 1, % North Tyneside 1, % n/a n/a % % 1, % South Tyneside 1, % n/a n/a % % 1, % Sunderland 1, % n/a n/a % % 1, % WEST MIDLANDS Birmingham 1, % n/a n/a % % 1, % Coventry 1, % n/a n/a % % 1, % Dudley 1, % n/a n/a % % 1, % Sandwell 1, % n/a n/a % % 1, % Solihull 1, % n/a n/a % % 1, % Walsall 1, % n/a n/a % % 1, % Wolverhampton 1, % n/a n/a % % 1, % WEST YORKSHIRE Bradford 1, % n/a n/a % % 1, % Calderdale 1, % n/a n/a % % 1, % Kirklees 1, % n/a n/a % % 1, % Leeds 1, % n/a n/a % % 1, % Wakefield 1, % n/a n/a % % 1, % Notes: Local services Amounts shown for council taxes (Band D) are for 2 adults before discounts The ratios of other bands to Band D are: A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9; H 18/9 Other major precepting authorities Police Fire Average Band D council tax for area of billing authority 17

18 Appendix 1c: Average Band D equivalent Council Tax in 2013/14 by precepts (Unitary authorities) Local services Other major precepting authorities Police Fire Average Band D council tax for area of billing authority % change % change % change % change % change ALL PURPOSE AUTHORITIES Bath & N.E. Somerset Bath & North East Somerset UA 1, % n/a n/a % % 1, % Bedford Bedford UA 1, % n/a n/a % % 1, % Blackburn with Darwen Blackburn with Darwen UA 1, % n/a n/a % % 1, % Blackpool Blackpool UA 1, % n/a n/a % % 1, % Bournemouth Bournemouth UA 1, % n/a n/a % % 1, % Bracknell Forest Bracknell Forest UA 1, % n/a n/a % % 1, % Brighton & Hove Brighton & Hove UA 1, % n/a n/a % % 1, % Bristol Bristol UA 1, % n/a n/a % % 1, % Central Bedfordshire Central Bedfordshire UA 1, % n/a n/a % % 1, % Cheshire East Cheshire East UA 1, % n/a n/a % % 1, % Cheshire West and Chester Cheshire West and Chester UA 1, % n/a n/a % % 1, % Cornwall Cornwall UA 1, % n/a n/a % n/a n/a 1, % Darlington Darlington UA 1, % n/a n/a % % 1, % Derby Derby 1, % n/a n/a % % 1, % Durham Durham UA 1, % n/a n/a % % 1, % East Riding of Yorkshire East Riding of Yorkshire UA 1, % n/a n/a % % 1, % Halton Halton UA 1, % n/a n/a % % 1, % Hartlepool Hartlepool UA 1, % n/a n/a % % 1, % Herefordshire Herefordshire UA 1, % n/a n/a % % 1, % Isle of Wight Isle of Wight Council 1, % n/a n/a % n/a n/a 1, % Kingston upon Hull Kingston-upon-Hull 1, % n/a n/a % % 1, % Leicester Leicester 1, % n/a n/a % % 1, % Luton Luton UA 1, % n/a n/a % % 1, % Medway Medway 1, % n/a n/a % % 1, % Middlesbrough Middlesbrough UA 1, % n/a n/a % % 1, % Milton Keynes Milton Keynes UA 1, % n/a n/a % % 1, % North East Lincolnshire North East Lincolnshire UA 1, % n/a n/a % % 1, % North Lincolnshire North Lincolnshire UA 1, % n/a n/a % % 1, % North Somerset North Somerset UA 1, % n/a n/a % % 1, % Northumberland Northumberland UA 1, % n/a n/a % n/a n/a 1, % Nottingham Nottingham 1, % n/a n/a % % 1, % Peterborough Peterborough UA 1, % n/a n/a % % 1, % Plymouth Plymouth UA 1, % n/a n/a % % 1, % Poole Poole UA 1, % n/a n/a % % 1, % Portsmouth Portsmouth UA 1, % n/a n/a % % 1, % Reading Reading UA 1, % n/a n/a % % 1, % Redcar & Cleveland Redcar & Cleveland UA 1, % n/a n/a % % 1, % Rutland Rutland UA 1, % n/a n/a % % 1, % Shropshire Shropshire UA 1, % n/a n/a % % 1, % Slough Slough UA 1, % n/a n/a % % 1, % South Gloucestershire South Gloucestershire UA 1, % n/a n/a % % 1, % Southampton Southampton UA 1, % n/a n/a % % 1, % Southend-on-Sea Southend-on-Sea UA 1, % n/a n/a % % 1, % Stockton-on-Tees Stockton-on-Tees UA 1, % n/a n/a % % 1, % Stoke-on-Trent Stoke-on-Trent UA 1, % n/a n/a % % 1, % Swindon Swindon UA 1, % n/a n/a % % 1, % Telford and the Wrekin Telford & Wrekin 1, % n/a n/a % % 1, % Thurrock Thurrock UA 1, % n/a n/a % % 1, % Torbay Torbay UA 1, % n/a n/a % % 1, % Warrington Warrington UA 1, % n/a n/a % % 1, % West Berkshire West Berkshire UA 1, % n/a n/a % % 1, % Wiltshire Wiltshire UA 1, % n/a n/a % % 1, % Windsor & Maidenhead Windsor & Maidenhead UA % n/a n/a % % 1, % Wokingham Wokingham UA 1, % n/a n/a % % 1, % York York UA 1, % n/a n/a % % 1, % Isles of Scilly Isles of Scilly 1, % n/a n/a % n/a n/a 1, % Notes: Amounts shown for council taxes (Band D) are for 2 adults before discounts The ratios of other bands to Band D are: A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9; H 18/9 18

19 Appendix 1d: Average Band D equivalent Council Tax in 2013/14 by precepts (Shire districts) SHIRE DISTRICTS Local services Other major precepting authorities (County) Police Fire Average Band D council tax for area of billing authority % change % change % change % change % change BUCKINGHAMSHIRE Aylesbury Vale % 1, % % % 1, % Chiltern % 1, % % % 1, % South Bucks % 1, % % % 1, % Wycombe % 1, % % % 1, % CAMBRIDGESHIRE Cambridge % 1, % % % 1, % East Cambridgeshire % 1, % % % 1, % Fenland % 1, % % % 1, % Huntingdonshire % 1, % % % 1, % South Cambridgeshire % 1, % % % 1, % CUMBRIA Allerdale % 1, % % n/a n/a 1, % Barrow-in-Furness % 1, % % n/a n/a 1, % Carlisle % 1, % % n/a n/a 1, % Copeland % 1, % % n/a n/a 1, % Eden % 1, % % n/a n/a 1, % South Lakeland % 1, % % n/a n/a 1, % DERBYSHIRE Amber Valley % 1, % % % 1, % Bolsover % 1, % % % 1, % Chesterfield % 1, % % % 1, % Derbyshire Dales % 1, % % % 1, % Erewash % 1, % % % 1, % High Peak % 1, % % % 1, % North East Derbyshire % 1, % % % 1, % South Derbyshire % 1, % % % 1, % DEVON East Devon % 1, % % % 1, % Exeter % 1, % % % 1, % Mid Devon % 1, % % % 1, % North Devon % 1, % % % 1, % South Hams % 1, % % % 1, % Teignbridge % 1, % % % 1, % Torridge % 1, % % % 1, % West Devon % 1, % % % 1, % DORSET Christchurch % 1, % % % 1, % East Dorset % 1, % % % 1, % North Dorset % 1, % % % 1, % Purbeck % 1, % % % 1, % West Dorset % 1, % % % 1, % Weymouth & Portland % 1, % % % 1, % EAST SUSSEX Eastbourne % 1, % % % 1, % Hastings % 1, % % % 1, % Lewes % 1, % % % 1, % Rother % 1, % % % 1, % Wealden % 1, % % % 1, % ESSEX Basildon % 1, % % % 1, % Braintree % 1, % % % 1, % Brentwood % 1, % % % 1, % Castle Point % 1, % % % 1, % Chelmsford % 1, % % % 1, % Colchester % 1, % % % 1, % Epping Forest % 1, % % % 1, % Harlow % 1, % % % 1, % Maldon % 1, % % % 1, % Rochford % 1, % % % 1, % Tendring % 1, % % % 1, % Uttlesford % 1, % % % 1, % GLOUCESTERSHIRE Cheltenham % 1, % % n/a n/a 1, % Cotswold % 1, % % n/a n/a 1, % Forest of Dean % 1, % % n/a n/a 1, % Gloucester % 1, % % n/a n/a 1, % Stroud % 1, % % n/a n/a 1, % Tewkesbury % 1, % % n/a n/a 1, % HAMPSHIRE Basingstoke & Deane % 1, % % % 1, % East Hampshire % 1, % % % 1, % Eastleigh % 1, % % % 1, % Fareham % 1, % % % 1, % Gosport % 1, % % % 1, % Hart % 1, % % % 1, % Havant % 1, % % % 1, % New Forest % 1, % % % 1, % Rushmoor % 1, % % % 1, % Test Valley % 1, % % % 1, % Winchester % 1, % % % 1, % 19

20 Appendix 1d: Average Band D equivalent Council Tax in 2013/14 by precepts (Shire districts) Local services Other major precepting authorities (County) Police Fire Average Band D council tax for area of billing authority % change % change % change % change % change HERTFORDSHIRE Broxbourne % 1, % % n/a n/a 1, % Dacorum % 1, % % n/a n/a 1, % East Hertfordshire % 1, % % n/a n/a 1, % Hertsmere % 1, % % n/a n/a 1, % North Hertfordshire % 1, % % n/a n/a 1, % St Albans % 1, % % n/a n/a 1, % Stevenage % 1, % % n/a n/a 1, % Three Rivers % 1, % % n/a n/a 1, % Watford % 1, % % n/a n/a 1, % Welwyn Hatfield % 1, % % n/a n/a 1, % KENT Ashford % 1, % % % 1, % Canterbury % 1, % % % 1, % Dartford % 1, % % % 1, % Dover % 1, % % % 1, % Gravesham % 1, % % % 1, % Maidstone % 1, % % % 1, % Sevenoaks % 1, % % % 1, % Shepway % 1, % % % 1, % Swale % 1, % % % 1, % Thanet % 1, % % % 1, % Tonbridge & Malling % 1, % % % 1, % Tunbridge Wells % 1, % % % 1, % LANCASHIRE Burnley % 1, % % % 1, % Chorley % 1, % % % 1, % Fylde % 1, % % % 1, % Hyndburn % 1, % % % 1, % Lancaster % 1, % % % 1, % Pendle % 1, % % % 1, % Preston % 1, % % % 1, % Ribble Valley % 1, % % % 1, % Rossendale % 1, % % % 1, % South Ribble % 1, % % % 1, % West Lancashire % 1, % % % 1, % Wyre % 1, % % % 1, % LEICESTERSHIRE Blaby % 1, % % % 1, % Charnwood % 1, % % % 1, % Harborough % 1, % % % 1, % Hinckley & Bosworth % 1, % % % 1, % Melton % 1, % % % 1, % North West Leicestershire % 1, % % % 1, % Oadby & Wigston % 1, % % % 1, % LINCOLNSHIRE Boston % 1, % % n/a n/a 1, % East Lindsey % 1, % % n/a n/a 1, % Lincoln % 1, % % n/a n/a 1, % North Kesteven % 1, % % n/a n/a 1, % South Holland % 1, % % n/a n/a 1, % South Kesteven % 1, % % n/a n/a 1, % West Lindsey % 1, % % n/a n/a 1, % NORFOLK Breckland % 1, % % n/a n/a 1, % Broadland % 1, % % n/a n/a 1, % Great Yarmouth % 1, % % n/a n/a 1, % King's Lynn & West Norfolk % 1, % % n/a n/a 1, % North Norfolk % 1, % % n/a n/a 1, % Norwich % 1, % % n/a n/a 1, % South Norfolk % 1, % % n/a n/a 1, % NORTH YORKSHIRE Craven % 1, % % % 1, % Hambleton % 1, % % % 1, % Harrogate % 1, % % % 1, % Richmondshire % 1, % % % 1, % Ryedale % 1, % % % 1, % Scarborough % 1, % % % 1, % Selby % 1, % % % 1, % NORTHAMPTONSHIRE Corby % 1, % % n/a n/a 1, % Daventry % 1, % % n/a n/a 1, % East Northamptonshire % 1, % % n/a n/a 1, % Kettering % 1, % % n/a n/a 1, % Northampton % 1, % % n/a n/a 1, % South Northamptonshire % 1, % % n/a n/a 1, % Wellingborough % 1, % % n/a n/a 1, % 20

21 Appendix 1d: Average Band D equivalent Council Tax in 2013/14 by precepts (Shire districts) Local services Other major precepting authorities (County) Police Fire Average Band D council tax for area of billing authority % change % change % change % change % change NOTTINGHAMSHIRE Ashfield % 1, % % % 1, % Bassetlaw % 1, % % % 1, % Broxtowe % 1, % % % 1, % Gedling % 1, % % % 1, % Mansfield % 1, % % % 1, % Newark & Sherwood % 1, % % % 1, % Rushcliffe % 1, % % % 1, % OXFORDSHIRE Cherwell % 1, % % n/a n/a 1, % Oxford % 1, % % n/a n/a 1, % South Oxfordshire % 1, % % n/a n/a 1, % Vale of White Horse % 1, % % n/a n/a 1, % West Oxfordshire % 1, % % n/a n/a 1, % SOMERSET Mendip % 1, % % % 1, % Sedgemoor % 1, % % % 1, % South Somerset % 1, % % % 1, % Taunton Deane % 1, % % % 1, % West Somerset % 1, % % % 1, % STAFFORDSHIRE Cannock Chase % 1, % % % 1, % East Staffordshire % 1, % % % 1, % Lichfield % 1, % % % 1, % Newcastle-under-Lyme % 1, % % % 1, % South Staffordshire % 1, % % % 1, % Stafford % 1, % % % 1, % Staffordshire Moorlands % 1, % % % 1, % Tamworth % 1, % % % 1, % SUFFOLK Babergh % 1, % % n/a n/a 1, % Forest Heath % 1, % % n/a n/a 1, % Ipswich % 1, % % n/a n/a 1, % Mid Suffolk % 1, % % n/a n/a 1, % St Edmundsbury % 1, % % n/a n/a 1, % Suffolk Coastal % 1, % % n/a n/a 1, % Waveney % 1, % % n/a n/a 1, % SURREY Elmbridge % 1, % % n/a n/a 1, % Epsom & Ewell % 1, % % n/a n/a 1, % Guildford % 1, % % n/a n/a 1, % Mole Valley % 1, % % n/a n/a 1, % Reigate & Banstead % 1, % % n/a n/a 1, % Runnymede % 1, % % n/a n/a 1, % Spelthorne % 1, % % n/a n/a 1, % Surrey Heath % 1, % % n/a n/a 1, % Tandridge % 1, % % n/a n/a 1, % Waverley % 1, % % n/a n/a 1, % Woking % 1, % % n/a n/a 1, % WARWICKSHIRE North Warwickshire % 1, % % n/a n/a 1, % Nuneaton & Bedworth % 1, % % n/a n/a 1, % Rugby % 1, % % n/a n/a 1, % Stratford-on-Avon % 1, % % n/a n/a 1, % Warwick % 1, % % n/a n/a 1, % WEST SUSSEX Adur % 1, % % n/a n/a 1, % Arun % 1, % % n/a n/a 1, % Chichester % 1, % % n/a n/a 1, % Crawley % 1, % % n/a n/a 1, % Horsham % 1, % % n/a n/a 1, % Mid Sussex % 1, % % n/a n/a 1, % Worthing % 1, % % n/a n/a 1, % WORCESTERSHIRE Bromsgrove % 1, % % % 1, % Malvern Hills % 1, % % % 1, % Redditch % 1, % % % 1, % Worcester % 1, % % % 1, % Wychavon % 1, % % % 1, % Wyre Forest % 1, % % % 1, % Notes: Amounts shown for council taxes (Band D) are for 2 adults before discounts The ratios of other bands to Band D are: A 6/9; B 7/9; C 8/9; E 11/9; F 13/9; G 15/9; H 18/9 21